Tag: Show cause u/s 148A

Orders passed u/s 148A(d) and 148 quashed for not providing copies of audit objection, all relevant documents and personal hearing  In a recent judgment, Hon’ble Allahabad High Court quashed the orders passed under Section 148A(d) and under Section 148 for not providing copies of audit objection, all relevant …

High Court quashed re-assessment order u/s 147 and order passed u/s 148A(d) for treating the whole turnover of trading in future and options as income In a recent judgment, the Hon’ble Bombay High Court has quashed re-assessment order passed u/s 147 order passed u/s 148A(d) and show cause …

High Court quashed reopening of assessment on the incorrect presumption that no return of income had been filed Re-assessment order u/s 147 quashed as reopening done on wrong assumption of non filing of return of income. In a recent judgment, Hon’ble Bombay High Court has quashed re-assessment order …

Order u/s 148A(d) passed against non-existent entity is bad in eyes of law. Mere activation of PAN not give right to issue notice to a non-existent entity In a recent judgment, Hon’ble High Court has held that Order u/s 148A(d) passed against non-existent entity is bad in eyes …

Reassessment order quashed as assessee could not join the link of personal hearing through video conferencing due to technical failure of the e-filing portal In a recent judgment, the Hon’ble High Court has set aside the reassessment order u/s 147 as the assessee could not join the link …

Reopening order u/s 148A(d) quashed as correct amount of cash deposit in bank was less than Rs. 50 lakhs In a recent judgment, the Hon’ble High Court of Punjab and Haryana has quashed the re-assessment order u/s 148A(d) issued after three years as correct amount of cash deposit …

What is registered e-mail address of assessee for issuance of notice u/s 148A(b)? Allahabad High Court explains, quashes re-assessment proceedings for notice sent to wrong email id. In a recent judgment, Hon’ble Allahabad High Court has explained the provisions of section 144B in determining the registered e-mail address …

Reopening notice u/s 148A quashed as assessee’s reply was not visible on e-filing portal due to technical glitch In a recent judgment the Hon’ble High Court has quashed the reopening notice issued u/s 148A of the Income Tax Act, 1961 (the Act). as assessee’s reply was not visible …

Escapement of income u/s 147 has to be established with concrete information under amended Act– High Court In a recent judgment Hon’ble High Court has made an extensive comparison of the amended provisions of income tax act 1961 with respect to escapement of income and held that under …

New allegation added in order passed u/s 148A(d) not present in show cause notice u/s 148A. High Court declines interference. In a recent judgment, Allahabad High Court has declined to entertain a Petition challenging addition of a new allegation in order passed u/s 148A(d) in reassessment proceedings. ABCAUS …